https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/West_Bengal/WB_Form_I.htm

CST Form I (West Bengal)

CST Form I provides the list of all interstate sales transactions recorded in the reporting period. It is submitted on quarterly basis.

To export CST Form I

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form I .

2. Press Ctrl+E .

3. Select the Type of Return .

4. Press Enter to export the form to XML.

The department has provided a java tool to verify the details in the XML file for returns and annexure. The information captured in the XML file is described below based on the fields displayed in the java tool provided by the department.

Fields

Description

Registration Certificate No.

Displays the CST registration number of the party, as recorded in the Inter-state Sales Tax Number field in Company VAT Details screen.

From

To

Displays the period for which the form is generated in DD/MM/YYYY format.

Whether original or revised return?

Displays the return type by selecting the appropriate option from Original , Revised , or Revised Statement .

For e-return enter the acknowledgement No. & Date in respect of the original return

Displays the check box selected in case of revised return.

Acknowledgement No.

Displays the acknowledgement number entered in the case of revised return.

Date (DD/MM/YYYY)

Displays the date of original return in case of revised return.

Page 1

Transfer of goods otherwise than by way of sales as referred to in section 6A the Act

(a) value of goods transferred to the assessee’s place of business in other States (Details to be furnished in Annexure A)

Displays the net value of goods transferred to assessee's place in other state, as the net value of sales transactions recorded in the reporting period with Interstate Branch Transfer Outward as the Nature of transaction .

(b) value of goods transferred to the assessee’s agent or principal in other States (Details to be furnished in Annexure A)

Displays the net value of goods transferred to assessee's agent or principal in other state, as the net value of sales transactions recorded in the reporting period with Interstate Consignment Transfer Outward as the Nature of transaction .

2. Gross amount payable to the dealer as consideration for the sales of goods made during the above period in respect to

(a) sales in the course of Inter-State Trade or Commerce including all sales u/s 2(g)

Displays the assessable value and CST amount from sales in the course of interstate trade, as the sales and tax amount from transactions recorded in the reporting period with Interstate Sales - Taxable , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales - E2 , Interstate Sales Exempt , Interstate Sales Exempt - E1 , Interstate Sales - Zero Rated , and Interstate Sales Exempt - With Form C as the Nature of transaction .

(b) sales of goods outside the State ( as provided in section 4 of the Act )

This field is left blank.

(c) sales of goods in the course of export outside India as provided in section 5(1) of the Act

Displays the net assessable value (less returns) from sales in course of export outside India, as the sales value from transactions recorded in the reporting period by selecting Exports as Nature of transaction .

(d) sales of goods in the course of import into India as provided in section 5(2) of the Act

Displays the net assessable value (less returns) from sales in course of import into India, as the sales value from transactions recorded in the reporting period by selecting Sales High Seas as Nature of transaction .

(e)last sales of goods preceding the sales occasioning the export of those goods outside India [as provided in the section 5(3) of Act] (Details to be furnished in Annexure B)

Displays the net assessable value (less returns) from last sale of goods preceding export outside India, as the sales value from transactions recorded in the reporting period by selecting Deemed Exports and Interstate Deemed Export as Nature of transaction .

(f) sales of Aviation Turbine Fuel to designated Indian Carriers as provided in section 5(5) of the Act

Displays the net assessable value (less returns) from sale of aviation turbine fuel, as the sales value from transactions recorded in the reporting period by selecting Interstate Sales Exempt as Nature of transaction and Aviation Turbine Fuel as Type of goods .

(g) sales effected at place inside West Bengal

Displays the assessable value and tax amount from sales transactions within the state, as the sales value and tax amount from transactions recorded in the reporting period with Sales Exempt , Sales Exempt with Company Nature of Business as Agent , Sales Taxable (all rates), Sales - Works contract , Sales Exempt - Works contract , Sales - Others , Sales Transfer of Right to Use , Sales Zero Rated , Branch Transfer Outward , Consignment Transfer Outward , and Interstate Sales Exempt - With Form C as Nature of transaction .

Total : 2( (a) + (b) + (c) + (d) + (e) + (f) + (g) )

Displays auto computed sum of values from the column.

3. Gross amount payable to the dealer as consideration for the sales of goods made in the course of Inter-State Trade or Commerce as per SL. No. 2(a) during the above period

Displays the assessable value and CST amount from sales in the course of interstate trade, as the sales and tax amount from transactions recorded in the reporting period with Interstate Sales - Taxable , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales - E2 , Interstate Sales Exempt , Interstate Sales - Zero Rated , and Interstate Sales Exempt - With Form C as Nature of transaction .

4. Less :

(a) Cost of freight,delivery or installation separately charged on customers and included in SL. No. 3

Displays the value of separately charged expenses to customers in taxable interstate sales in the reporting period, as the value of expense/income ledgers created by setting the option Include in assessable value calculation for as Not Applicable or VAT , in the sales transaction. The transactions with Interstate Sales - Taxable , Interstate Sales - Against Form C and Interstate Sales Exempt - With Form C as Nature of transaction are considered in this case.

(b) cash discount allowed according to the practice normally prevailing in the trade and included in SL.No.3

Displays the negative value discount given to customer in taxable interstate sales in the reporting period, as the value of ledgers discount created by setting the option Include in assessable value calculation for as Not Applicable or VAT , in the sales transaction. The transactions with Interstate Sales - Taxable , Interstate Sales - Against Form C , and I nterstate Sales Exempt - With Form C as Nature of transaction are considered in this case.

(c) sale price refunded to purchasers in respect of goods returned by them according to section 8A(1)(b) of the Act [Sttement to be furnished in Annexure Sales Return (CST)]

Displays the assessable value and tax amount from sales return recorded against taxable interstate sales in the reporting period. As the sale value and tax amount from credit note transactions with Interstate Sales - Taxable , Interstate Sales - Against Form C and Interstate Sales Exempt - With Form C as Nature of transaction .

Total of 4(a), 4(b) and 4(c) :

Displays the sum of values from 4(a), 4(b), and 4(c).

5. Balance [3-4] total turnover or inter-State sales.

Displays the auto computed value of difference in values for 3 and 4.

Page 2

6. Deduct :

(a) Sale prices received or receivable by the dealer in respect of subsequent sales under section 6(2) of the Act against prescribed certificate(s) and included in SL. No 5 [Details to be furnished in Annexure E and in Annexure G]

Displays the net assessable value from subsequent sales recorded in the reporting period, as the assessable value from sales transactions (less returns) with Interstate Sales - E1 , Interstate Sales Exempt - E1 , and Interstate Sales - E2 as Nature of transaction .

(b) sale prices received or receivable by the dealer in respect of sales to any official, personnel, consular or diplomatic agent of any foreign diplomatic mission or consulate in India or united nations or any other similar international body under section 6(3) of the Act and included in SI. No. 5

Displays the net assessable value from sales to any official, personnel, consular or diplomatic agent of any foreign diplomatic mission or consulate in India or the United Nations or any other similar international body in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid as Exemption Types in VAT Details for party ledger.

(c)sale prices received or receivable by the dealer in respect of sales made to a registered dealer of special economic zone under section 8(6) of the Act and included in SI. No. 5 ( Details to be furnished in Annexure C )

Displays the net assessable value from sales made to a registered dealer of special economic zone in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and SEZ / STP / EHTP as Party Entity Type .

(d) sale prices received or receivable by the dealer in respect of sales exempt under section 8(5) of the Act and included in SI. No. 5 [Details to be furnished in Annexure E and Annexure G]

Displays the net assessable value from exempt sales in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Exempt as Nature of transaction .

(e) any other sales eligible for exemption and inducted in SL. No 5

Displays the net assessable value from any other sales eligible for exemption in the reporting period, as the assessable value from sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and Not Applicable as Party Entity Type .

(f) Total : 6 [ (a) + (b) + (c) + (d) + (e) ]

Displays the auto computed sum of values from the column.

7. Balance 'X' :- [(5)-(6)(f)]

Displays auto computed value of difference from 5 and 6(f).

8, Break of balance ‘X’ of SL . NO. 4(c)' /Break-up of Aggregate of Sale Price as in column(1). of Annexure Sales Return (CST) [If sales return is claimed in SL. NO. 4(C)]

Amount

(1)

Deduction u/s 8A(1a) not claimed earlier

(2)

Balance

(1-2)

(3)

Tax Payable on balance as in col. (3)

(4)

(a) Sales in the course of inter-State trade or commerce of goods, the sales of which are free of tax, under section 21 of the West Bengal Value Added Tax, 2003 or under section 24 of the West Bengal Sales Tax Act, 1994.

Displays the net assessable value from any other sales eligible for exemption in the reporting period, as the assessable value from  sales transaction (less returns) with Interstate Sales - Zero Rated as Nature of transaction and Not Applicable as Party Entity Type .

Not Applicable

Displays the difference in values from column (1) and (2).

Not Applicable

(b) Sales of goods referred to in sub-section (1) of section 8 of the Act to registered dealers against prescribed declaration forms (Details to be furnished in Annexure D)

(i) taxable at the rate of 2 per centum

Displays the  assessable value and tax amount from sales against form C with tax rate 2% in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction .

Displays the tax amount from sales against form C in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction .

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate 2% in the reporting period, as the tax on amount in column (3).

(ii) taxable at the rate of 1 per centrum

Displays the assessable value and tax amount from sales against form C with tax rate of 1% in the reporting period, as the assessable value and tax amount from sales transaction with Interstate Sales - Against Form C as Nature of transaction and tax rate of 1%.

Displays the tax amount from sales against form C with tax rate of 1% in the reporting period, as the tax amount from sales transaction with Interstate Sales - Against Form C as Nature of transaction and tax rate of 1%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate of 1% in the reporting period, as the tax on amount in column (3).

(iii) taxable at the rate of 0 per centrum

Displays the assessable value of sales recorded by selecting Interstate Sales Exempt - With Form C as Nature of transaction .

Displays 0.00 as the tax amount for sales recorded by selecting Interstate Sales Exempt - With Form C as Nature of transaction .

Displays auto calculated value.

Displays auto calculated value.

Total:

Displays the auto computed value of CST payable for the reporting period.

(c) sales of goods notified under sub-section (5) of section 8 of the Act not induded in any other item-[Details to be furnished in Annexure D]

Not Applicable

Not Applicable

Not Applicable

Not Applicable

(i) taxable at the rate of 2 per centum

Displays the assessable value and tax amount from sales against form C with tax rate less than 2% in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the tax amount from sales against form C with tax rate less than 2% in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate less than 2% in the reporting period, as the tax on amount in column (3).

(ii) taxable at the rate of 1 per centum

Displays the assessable value and tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i), in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i), in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i), in the reporting period, as the tax on amount in column (3).

(iii) taxable at the rate of 0 per centum

Displays the assessable value and tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i) and 8(c)(ii), in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i) and 8(c)(ii), in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Against Form C as Nature of transaction and tax rate less than 2%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from sales against form C with tax rate less than 2% but not equal to 8(c)(i) and 8(c)(ii), in the reporting period, as the tax on amount in column (3).

Page 3

(d) other sales of goods [ not induded in SL.No. 8(a), SL.No.8(b) and Sl.No. 8(c) j, referred to in sub-section (2) of section 8, taxable at the rate applicable to sale or purchase of such goods inside the State under the sales tax law of the State –

Amount

(1)

Deduction u/s 8A(1a) not claimed earlier

(2)

Balance

(1-2)

(3)

Tax Payable on balance as in col. (3)

(4)

(i) taxable at the rate of     per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 1%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 1%.

Displays the tax amount from taxable interstate sales at tax rate 1%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 1%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 1%, in the reporting period, as the tax on amount in column (3).

(ii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 4%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 4%.

Displays the tax amount from taxable interstate sales at tax rate 4%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 4%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 4%, in the reporting period, as the tax on amount in column (3).

(iii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 5%.

Displays the tax amount from taxable interstate sales at tax rate 5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 5%, in the reporting period, as the tax on amount in column (3).

(iv) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 12.5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 12.5%.

Displays the tax amount from taxable interstate sales at tax rate 12.5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 12.5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 12.5%, in the reporting period, as the tax on amount in column (3).

(v) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 13.5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 13.5%.

Displays the tax amount from taxable interstate sales at tax rate 13.5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 13.5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 13.5%, in the reporting period, as the tax on amount in column (3).

(vi) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate 14.5%, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 14.5%.

Displays the tax amount from taxable interstate sales at tax rate 14.5%, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction and tax rate 14.5%.

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate 14.5%, in the reporting period, as the tax on amount in column (3).

(vii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction .

Displays the tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction .

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax on amount in column (3).

(viii) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction .

Displays the tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction .

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax on amount in column (3).

(ix) taxable at the rate of      per centum

Displays the assessable value and tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the assessable value and tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction .

Displays the tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax amount from sales transaction  with Interstate Sales - Taxable as Nature of transaction .

Displays the difference in values from column (1) and (2).

Displays the net tax amount from taxable interstate sales at tax rate other than the above, in the reporting period, as the tax on amount in column (3).

(e) Total: (Total of columns of (a),(b),(c) 8, (d),

Displays the auto computed sum of values in the column.

Displays the auto computed sum of values in the column.

Displays the auto computed sum of values in the column.

Displays the auto computed sum of values in the column.

9.

(a) Total tax payable as in column (4) of 8(e)

Displays the total CST payable for the period, as the value in column (4) of 8(e).

(b) Adjustment, if any, in respect of tax payment on account of sales return

Displays the CST amount from sales returns, as the tax amount from credit note/debit note recorded with Interstate Sales - Taxable , and Interstate Sales - Against Form C as Nature of transaction and Not Applicable as Nature of Return .

(c) Adjustment, if any, in respect of tax payable other than sales return

Displays the amount of tax payable other than sales return, as the value of CST ledger in journal voucher recorded by selecting Increase of Tax Liability or Reducing Tax Liability as Nature of adjustment and Others as Additional Details . If the ledger is debited, the value has to be entered in negative.

(d) Net amount of tax liability [(a)-(b)+/-(c)]

Displays the auto computed value of net CST liability.

10

1st Month

2nd Month

3rd Month

(a)Break-up of total tax payable as in 9(d)

Displays the for tax payable for the 1st month of the quarter, as the break up of value in 9(d).

Displays the for tax payable for the 2ne month of the quarter, as the break up of value in 9(d).

Displays the for tax payable for the 3rd month of the quarter, as the break up of value in 9(d).

(b) Less: amount of tax deferred / remitted, if any

Displays the value of tax deferred in the 1st month of the quarter, as the value of CST ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Deferred as Additional Details .

Displays the value of tax deferred in the 2nd month of the quarter, as the value of CST ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Deferred as Additional Details .

Displays the value of tax deferred in the 3rd month of the quarter, as the value of CST ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Deferred as Additional Details .

(c) Less: adjustment of input tax credit or input tax rebate as referred to in rule 8D of the CST MB) Rules, 1958

Displays the value of input tax credit adjusted in the 1st month of the quarter, as the value of liabilities ledger credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details .

Displays the value of input tax credit adjusted in the 2nd month of the quarter, as the value of liabilities ledger credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details .

Displays the value of input tax credit adjusted in the 3rd month of the quarter, as the value of liabilities ledger credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details .

(d) Add: amount of deferred tax payable, if any [Only for dealer whose deferment of tax has expired]

Displays the amount of deferred tax payable in the 1st month of the quarter, as the value of liabilities ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Deferred as Additional Details .

Displays the amount of deferred tax payable in the 2nd month of the quarter, as the value of liabilities ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Deferred as Additional Details .

Displays the amount of deferred tax payable in the 3rd month of the quarter, as the value of liabilities ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Deferred as Additional Details .

(e) Net amount of tax payable [(a)-(b)-(c)+(d)]

Displays the auto computed sum for the 1st month.

Displays the auto computed sum for the 2nd month.

Displays the auto computed sum for the 3rd month.

11

(a) Tax paid in excess earlier ,within the year, no, adjusted

Displays the amount of excess tax paid earlier in the year and adjusted against tax liability in the 1st month of the quarter, as the value of CST ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details .

Displays the amount of excess tax paid earlier in the year and adjusted against tax liability in the 2nd month of the quarter, as the value of CST ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details .

Displays the amount of excess tax paid earlier in the year and adjusted against tax liability in the 3rd month of the quarter, as the value of CST ledger debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details .

(b) Tax paid for the period into government treasury

Displays the amount of tax paid in the 1st month of the quarter, as the debit value of the CST ledger in payment voucher recorded by selecting CST as Tax Type and Any or Advance or Regular as Payment Type .

Displays the amount of tax paid in the 2nd month of the quarter, as the debit value of the CST ledger in payment voucher recorded by selecting CST as Tax Type and Any or Advance or Regular as Payment Type .

Displays the amount of tax paid in the 3rd month of the quarter, as the debit value of the CST ledger in payment voucher recorded by selecting CST as Tax Type and Any or Advance or Regular as Payment Type .

(c) Amount credited under Refund Adjustment Order

Displays the amount credited in the 1st month of quarter under refund adjustment order, as the value of ledger credited in journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment and Refund Order as Additional Details .

Displays the amount credited in the 2nd month of quarter under refund adjustment order, as the value of ledger credited in journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment and Refund Claim as Additional Details .

Displays the amount credited in the 3rd month of quarter under refund adjustment order, as the value of ledger credited in journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment and Refund Claim as Additional Details .

RAO Book no

Displays the RAO Book no, as the value recorded in RAO Book No. field in Refund Adjustment Details screen of journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment and Refund Order as Additional Details . The value from the last transaction in the respective period is captured here.

SI.No

Displays the serial number in RAO book, as the value recorded in Serial No. field in Refund Adjustment Details screen of journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment and Refund Order as Additional Details . The value from the last transaction in the respective period is captured here.

Date

Displays the date serial number in RAO book, as the value recorded in Date field in Refund Adjustment Details screen of journal voucher recorded by selecting Refund of Input Tax as Nature of adjustment and Refund Order as Additional Details . The value from the last transaction in the respective period is captured here.

(d)Tax short paid/Tax paid in excess. [1.0(e) -11(a) -110, -11(c)]:[use (-) for excess]

Displays the auto computed value for the 1st of the quarter using the formula given.

Displays the auto computed value for the 1st of the quarter using the formula given.

Displays the auto computed value for the 1st of the quarter using the formula given.

12

(a) Interest payable as referred to in section 9(2B) of the Act read with section 33 of the West Bengal Value Added Tax Act, 2003 or section 31 of the West Bengal Sales Tax Act, 1994.

Displays the interest payable in the 1st month of quarter, as the value of liability ledger credited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Interest as Additional Details .

Displays the interest payable in the 2nd month of quarter, as the value of liability ledger credited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Interest as Additional Details .

Displays the interest payable in the 3rd month of quarter, as the value of liability ledger credited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Interest as Additional Details .

(b) Interest paid for the period into government treasury

Displays the amount of interest on tax paid in the 1st month of the quarter, as the debit value of the expense ledger in payment voucher recorded by selecting CST as Tax Type and Interest as Payment Type .

Displays the amount of interest on tax paid in the 2nd month of the quarter, as the debit value of the expense ledger in payment voucher recorded by selecting CST as Tax Type and Interest as Payment Type .

Displays the amount of interest on tax paid in the 3rd month of the quarter, as the debit value of the expense ledger in payment voucher recorded by selecting CST as Tax Type and Interest as Payment Type .

Interest short paid/ paid in excess: [(a)-(b)] [use (-) for excess]

Displays the auto computed value of short/excess of interest paid in the 1st month.

Displays the auto computed value of short/excess of interest paid in the 1st month.

Displays the auto computed value of short/excess of interest paid in the 1st month.

13

a) Late fee, referred to in section 32(2) of the West Bengal Value Added Tax Act, 2003, payable for late submission of return (For Extended period set payable value to 0 (zero))

Displays the late fee payable for late payment of tax in the quarter, as the value of liability ledger credited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Late Fees as Additional Details .

(b) Late fee, referred to in section 32(2) of the West Bengal Value Added Tax Act, 2003, paid into government treasury

Displays the amount of late fee paid on tax payable in the quarter, as the debit value of the expense ledger in payment voucher recorded by selecting CST as Tax Type and Late Fees as Payment Type .

13A. Payment Details:

Date (DD/MM/YYYY)

Displays the date of depositing the CST tax amount to the department, as the date recorded in the Deposit Date field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Challan No.

Displays the challan number for CST tax deposit to the department, as the number recorded in the Challan No. field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Bank/Treasury Name

Displays the bank name for CST tax deposit to the department, as the name recorded in the Name of the Bank field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Bank/Treasury Branch

Displays the bank branch name for CST tax deposit to the department, as the name recorded in the Name of Branch field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Bank/Treasury Code

This field is left blank.

Period (YYYYMM)

Displays the year and month of the payment deposit in the YYYYMM format based on deposit date.

Amount Tax

Displays the CST amount paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting CST as Tax Type and Regular as Payment Type .

Amount Interest

Displays the CST interest paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting CST as Tax Type and Interest as Payment Type .

Amount Late Fee

Displays the CST late fee paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting CST as Tax Type and Late Fees as Payment Type .

Total

Displays the total of CST tax, interest and late fee paid in respective columns.

14. Goods purchased within the meaning of section 3 of the Central Sales Tax Act, 1956 and for which Form C is required. [Details to be furnished in Annexure E]

Displays the assessable value and tax amount from interstate purchases against form C, in the reporting period, as the assessable value and tax amount from purchase transaction with Interstate Purchase - Against Form C and Interstate Purchase Exempt - With Form C as Nature of  transaction .

15. Receipt of goods on stock transfer from other States within the meaning of section 6A of Central Sales Tax Act, 1956 and for which Form F is required. [Details to be furnished in Annexure F]

Displays the value of stock received as transfer from other states in the reporting period, as the purchase value from transactions recorded with Interstate Branch Transfer Inward , and Interstate Consignment Transfer Inward as Nature of transaction and Form F as issuable.

Last updated for Release 5.5.3